VAT Refund

VAT refunds from member states of the European Union in relation to merchandise and services - brand new regulation of the Directive of the Council (EC) 2008/9.

A successful VAT refund application requires the business entity to meet the following basic conditions:

  • he/she is registered as a VAT payer in the member state of his/her residence or place of business
  • he/she is not registered for value added tax in the relevant state refunding the tax he/she does not have his registered office, place of business or
  • permanent business premises there
  • he/she does not pursue any economic activity in the territory of this state (he/she does not conduct his/her business there)

Once the Czech authorized office has passed your application to the state refunding the tax, our employees will take care of communication with the relevant tax administrator in his/her own language; the actual representation of clients will be arranged by our tax consultants experienced in the field of value added tax and its relationship to functioning of the common EU market.  

The deadline for the submission of a VAT refund application for the previous period is 30/ 9 of the subsequent year at the latest!

There is a special extension of time for submission of application for VAT refunds from other Member State by 31. 3. 2011. This extension involves only the applications for which the refund period is the year 2009.

The application for a tax return from another EU member state may be submitted even in course of the year when the relevant delivery was provided. The minimum period for which the application may be filed is three months; in such a case, the amount of claimed tax must amount at least to EUR 400 or its equivalent in the relevant national currency. If the application is submitted in relation to a whole calendar year, the amount of claimed VAT must not be less than EUR 50 or its corresponding equivalent.

Our consultants will readily inform you of specific conditions of tax refunds from EU member states, do not hesitate to contact us.

Kodap skupina - daňové poradenství

mini mapa ČR Vybrat kancelář

Specializované kanceláře

+420 485 228 471

cs en de 

ETL Global
newsletter close